Notification under section 9(3) of Rajasthan Goods and Services Tax Act, 2017 specifying the goods on which the tax shall be paid on Reverse charge basis by the recipient of the supply
F.12(56)FD/Tax/2017-Pt-I-43 Dated:- 29-6-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: June 29, 2017
In exercise of the powers conferred by sub-section (3) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff ite
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endu)
Agriculturist
Any registered person
3.
2401
Tobacco leaves
Agriculturist
An registered person
4.
5004 to 5006
Silk yarn
Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn
Any registered person
5.
–
Supply of lottery.
State Government, Union Territory or any local authority
Lottery distributor or selling agent.
Explanation,- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998).
Explanation:
(1) In this Table, "tariff item", "
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